There are three aspects of contracts
review: legal review, auditorial review, and technical review. The legal
and the auditorial review are the responsibility of the head of the auditing
unit, while the technical review is done by a technical audit specialist,
usually an engineer.

The review determines compliance
of the contract with the provisions of laws and administrative rules and
regulations on the requisites of contracts in general, the authority of
the contracting parties, and funding requirements. Pertinent laws, rules
and regulations are deemed written into every government contract.

Thus, the legal review as well
as the auditorial review primarily involve the following steps/procedures: